Towards truer and fairer. The judgment and decision-making research journey through accounting paradigms

• Authors: Artienwicz Nelli

Title variants

PL

W stronę jasnego i rzetelnego obrazu. Podróż przez paradygmaty rachunkowości w kontekście badań nad osądem i podejmowaniem decyzji

• Languages of publication: EN

Abstracts

EN

The aim: The aim of this paper is to integrate different perspectives regarding the true and fair view (TFV) using the accounting paradigms proposed by Chua (1986). It also ex-plores the research possibilities associated with the concept of TFV under these three research paradigms in the judgment and decision-making context. Methodology/approach: This paper is conceptual, building upon Chua’s (1986) framework. It integrates and advances the existing theoretical comprehension of TFV, also unraveling the components of the concept. Findings: This paper shows that there are layers of meaning involved in the TFV concept, encompassing various context-dependent and perspective-driven aspects. No single accounting paradigm is able to show the complexity of TFV, all the more so its role in judgment and decision-making (JDM) in accounting. Originality/value: Incorporating multiple perspectives aims to offer a more holistic and nuanced understanding of the concept, moving beyond traditionally separated or contrary, unconsciously intermingled approaches. This study bridges research traditions on TFV and also theoretically enriches behavioral accounting via the JDM perspective of TFV.

PL

Cel: Celem niniejszego artykułu jest zintegrowanie różnych podejść do koncepcji true and fair view (TFV) z wykorzystaniem paradygmatów rachunkowości zaproponowanych przez W.F. Chua (1986) oraz analiza możliwości badawczych związanych z koncepcją TFV w ramach tych trzech paradygmatów w kontekście podejmowania decyzji i osądu. Metodologia/podejście badawcze: Artykuł ma charakter koncepcyjny i jest oparty na ra-mach zaproponowanych przez Chua (1986). Przedstawiono w nim oraz rozwinięto i zinte-growano istniejące teoretyczne zrozumienie TFV, odkrywając jednocześnie składowe tej koncepcji. Wyniki: Niniejszy artykuł ukazuje, że koncepcja TFV zawiera różnorodne warstwy zna-czeń, obejmujące różne konteksty i perspektywy zależne od sytuacji. Żaden pojedynczy paradygmat rachunkowości nie jest w stanie oddać złożoności koncepcji TFV, a tym bar-dziej jej roli przy podejmowaniu decyzji i profesjonalnym osądzie. Oryginalność/wartość: Włączenie wielu perspektyw ma na celu zapewnienie bardziej wszechstronnego i zniuansowanego zrozumienia koncepcji TFV, wykraczając poza trady-cyjnie oddzielone lub nieświadomie przemieszane podejścia. Artykuł łączy tradycje badaw-cze dotyczące TFV oraz wzbogaca teoretycznie rachunkowość behawioralną przez spojrzenie na TFV poprzez perspektywę podejmowania decyzji i osądu.

Keywords

EN

true and fair view; accounting paradigms; decision-making; professional judgment

PL

jasny i rzetelny obraz; paradygmaty rachunkowości; podejmowanie decyzji; profesjonalny osąd

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2023
• Issue: 47(4)
• Pages: 17-32

Contributors

author

Artienwicz Nelli

• independent researcher

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